Integration of Emerging Technologies in Financial Reporting and Auditing
DOI:
https://doi.org/10.46793/Rev26113.209IKeywords:
financial reporting, auditing, blockchain, artificial intelligence, fintechAbstract
This paper analyzes how digital innovations, including blockchain, artificial intelligence (AI), fintech solutions, and big data analytics, contribute to enhancing transparency, efficiency, reliability, and accuracy in financial reporting and auditing processes. The research is based on secondary data analysis, comparative methodology, and an exploratory comparative correlation framework derived from relevant scientific literature, institutional reports, and international databases related to digital transformation in accounting and auditing systems. The analysis focuses on conceptual relationships between digital technology adoption, audit quality, financial reporting efficiency, and financial transparency. The comparative findings indicate strong positive relationships between the implementation of emerging technologies and improvements in auditing effectiveness, financial transparency, and reporting efficiency. The study also identifies important challenges associated with digital transformation, including insufficient technological infrastructure, limited institutional readiness, regulatory constraints, and inadequate digital competencies among financial professionals. The findings provide implications for future research, institutional development, and the modernization of auditing and financial reporting systems.
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